Sec. 12-602. Regulations. - Connecticut Statutes

      Sec. 12-602. Regulations. The Commissioner of Revenue Services shall adopt regulations in accordance with chapter 54 to implement the provisions of sections 12-587 to 12-602, inclusive, which shall be prima facie evidence of the proper interpretation of said sections. Said commissioner shall prescribe and furnish the form of return required under section 12-587 and require that each such return shall set forth any and all information necessary or desirable in order to determine the amount of tax payable under said section 12-587.

      (P.A. 80-71, S. 16, 30.)

      History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date.

      Cited. 202 C. 583.